Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
N325724: The tariff classification of rigid paperboard boxes from China
| HTS: 4819.50.4040, 9903.88.03, free + 25%, "Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons." |
| Item: A two-piece, rigid paperboard box. The paperboard is not corrugated. The wall forms a heart shape while the top and bottom surfaces are flat. The top piece has a heart-shaped cut-out window. The boxes are not “sanitary food and beverage containers” as they have not been sanitized. |
| Reason: N/A |
| Ruling Date: May 17, 2022 |
N325857: The tariff classification of a motor vehicle seat cover from China
| HTS: 8708.99.8180, 9903.88.03, 2.5% + 25%, “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other.” |
| Item: A seat protector fitted for the backseat of a motor vehicle. The seat protector is designed to drape over a vehicle’s rear bench seat, acting as a barrier to protect the vehicle’s interior from dirt, spills, and pets. The loops on the sides of the protector wrap around the vehicle's headrest to keep it in place. It can be configured in multiple ways or as a general seat protector that drapes the entirety of the back seat while also providing leg room for passengers. |
| Reason: The Explanatory Notes to heading 6307 provides, “This heading covers ... articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere.” Headquarters ruling HQ H249319 reviewed a similar item, and it was determined that the classification of vehicle seat covers in heading 6304 and 6307, HTSUS was incorrect. “… As we have established that automobile accessories fit directly on automobile seats and are principally used with motor vehicles, they are more narrowly defined as automobile accessories than as other furnishing articles or as other made up articles... ." |
| Ruling Date: May 17, 2022 |
N325920: The tariff classification of a movie prop replica blaster gun from Japan
| HTS: 3926.40.0090, 5.3%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” |
| Item: (1) Molded paper pulp containers are clamshell food containers constructed of molded paper pulp. The pulp is 85 percent sugarcane pulp and 15 percent bamboo pulp. (2) Bowls constructed of molded paper pulp. The bowls are also constructed of 85 percent sugarcane pulp and 15 percent bamboo pulp. |
| Reason: All non-originating parts included in the manufacture of the finished module are classified outside of subheading 8543.70, HTSUS. As such, the finished modules are considered originating goods under the USMCA and eligible for preferential treatment. |
| Ruling Date: May 17, 2022 |
N324287: The tariff classification of a pet carrier from China
| HTS: 6307.90.9891, 9903.88.15, 7% + 7.5%, 6307.90.9891, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: A prop replica from the movie “Bladerunner 2049.” It is a fictional, non-working, blaster gun, which includes “dummy” cartridges for the sake of accuracy, but it cannot be made to fire a projectile of any type and simply serves as a decorative display piece. |
| Reason: N/A |
| Ruling Date: May 16, 2022 |
N325557: The tariff classification, country of origin, and eligibility of the United States-Mexico Canada Agreement (USMCA) of an LED module from Canada
| HTS: 8539.51.0000, free, “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof: Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules”. |
| Country of Origin: Canada |
| USMCA Eligibility: eligible |
| Item: An LED module, consisting of an arrangement of Light Emitting Diodes, an aluminum heat sink, diffuser lens and an aluminum housing. The assembly does not contain an LED driver or power control switches and that there are no smartcards in the LED bulb assembly. The assembly is used in conjunction with the centrally located gateway controller and will be installed onto the housing fitting as light source of the ceiling lighting fixture. A decorative “rim” fitting will be then installed onto the “can” to form a complete ceiling fixture. The housing fitting/“can” and the decorative “rim” are not shipped together with the LED Bulb Assembly. |
| Reason: Both items could be considered “parts”, but the FCCSP is provided for within its own heading. As it is a bare printed circuit formed on an insulating base, heading 8534 takes precedence over a parts provision. |
| Ruling Date: May 16, 2022 |
N325564: The tariff classification of a Lemonade Base from France
| HTS: 2106.90.9500, 10%, "Food preparations not elsewhere specified or included … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17… described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions." |
| If the quantitative limits in of additional U.S. note 8 to chapter 17 have been reached: 2106.90.9700, ¢28.8/kg plus 8.5% |
| Items: A lemonade base in liquid form. It contains approximately 40 percent water, 39 percent not-from-concentrate lemon juice, and 22 percent granulated beet sugar with trace amounts of lemon oil. The product is prepared by combining the water, NFC lemon juice, sugar and lemon oil in a food-grade stainless steel tank, pasteurizing said ingredients, aseptically filling and closing into multi-laminate paperboard cartons. |
| Reason: The product does not have the essential character of a juice product as it contains 25 percent of sugar added. |
| Ruling Date: May 16, 2022 |
N325667: The tariff classification of the Wheel Drive System from China
| HTS: 8501.31.4000, 9903.88.02, 4% + 25, "Electric motors…: Other DC motors…: Of an output not exceeding 750W: Motors: Exceeding 74.6 W but not exceeding 735 W." |
| Item: A DC electric motor having an internal printed circuit board assembly drive controller, an internal mechanical braking mechanism, and a gearbox subassembly. The Wheel Drive System receives 38 VDC and has a maximum output of 148.22 Watts. |
| Reason: ENs 85.01 state in pertinent part, “Motors remain classified here even when they are equipped with pulleys, with gears or gear boxes…” The motor under consideration here consists of an electric motor and an attached gear box. Therefore, classification of the Wheel Drive System at issue in heading 8708 is incorrect. |
| Ruling Date: May 16, 2022 |
N325678: The tariff classification of women’s leggings from Vietnam
| HTS: 6104.63.2006, 28.2%, "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread." |
| Items: (1) A pair of women’s leggings constructed of 38 percent polyester, 32 percent acrylic, 21 percent rayon, and 9 percent spandex, finely knit fabric. The form-fitting pull-on garment features a two-ply construction located at the stomach area, overlock stitching at the top seams and hemmed leg openings. The garment extends from the waist to the ankles. (2) A pair of women’s leggings constructed of 38 percent polyester, 31 percent acrylic, 21 percent rayon, and 10 percent spandex, finely knit fabric. The form-fitting pull-on garment features a fabric covered elasticized waistband, overlock stitching at the back seam and gusset, and hemmed leg openings. The garment extends from the waist to the ankles. |
| Reason: These are not tights in heading 6115 as they are not articles of hosiery. The garments will be marketed and worn as a form of innerwear like underwear and in the manner of pants. Based on the construction, we find the garments to be similar to legging like pants and as such belong to this class of garments. |
| Ruling Date: May 16, 2022 |
N325712: The tariff classification of acrylonitrile-butadiene-styrene waste and overflow kit from China
| HTS: 3917.29.0090, 9903.88.02, 3.1% + 25%, "Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: tubes, pipes and hoses, rigid: of other plastics." |
| Item: A waste and overflow kit. The kit consists of acrylonitrile-butadiene-styrene plastic pipe and fittings and a brass push and lift stopper including strainer, stopper, and hardware. Per the documentation provided, the push and lift stopper does not incorporate a valve. The product will provide drainage of overflow and waste water from a bathtub. |
| Reason: The pipe in the waste and overflow kit is composed of rigid ABS plastic. |
| Ruling Date: May 16, 2022 |
N325854: The tariff classification of a cellphone case from China
| HTS: 3926.90.9985, 9903.88.15, 5.3% + 7.5%, “Other articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” |
| Item: A cellphone case made predominately from thermoplastic polyurethane plastic and features a decorative back made from tempered glass. The case is black and the tempered glass has a marble-like appearance in a bluish color. The case covers the back, sides, and corners of the phone, but not the screen, and has cutouts on the back for the phone’s camera. |
| Reason: N/A |
| Ruling Date: May 16, 2022 |